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REGISTERED NUMBER: 10607463 (England and Wales)















Point Construction And Maintenance
Limited

Unaudited Financial Statements

for the Year Ended 28 February 2023






Point Construction And Maintenance
Limited (Registered number: 10607463)






Contents of the Financial Statements
for the year ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Point Construction And Maintenance
Limited

Company Information
for the year ended 28 February 2023







DIRECTOR: B Flaherty





REGISTERED OFFICE: 65/67 Stafford Street
Stoke-On-Trent
ST1 1LW





REGISTERED NUMBER: 10607463 (England and Wales)





ACCOUNTANTS: Slaters & Co Accountants
Lymore Villa
162a London Road
Chesterton
Newcastle
Staffordshire
ST5 7JB

Point Construction And Maintenance
Limited (Registered number: 10607463)

Balance Sheet
28 February 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,770 5,962

CURRENT ASSETS
Debtors 5 2,162 4,413
Cash at bank 7 -
2,169 4,413
CREDITORS
Amounts falling due within one year 6 4,930 7,162
NET CURRENT LIABILITIES (2,761 ) (2,749 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,009

3,213

PROVISIONS FOR LIABILITIES 1,133 1,133
NET ASSETS 876 2,080

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 776 1,980
876 2,080

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Point Construction And Maintenance
Limited (Registered number: 10607463)

Balance Sheet - continued
28 February 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 February 2024 and were signed by:





B Flaherty - Director


Point Construction And Maintenance
Limited (Registered number: 10607463)

Notes to the Financial Statements
for the year ended 28 February 2023

1. STATUTORY INFORMATION

Point Construction And Maintenance Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoice value of goods / services provided, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 20% on reducing balance

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 March 2022
and 28 February 2023 11,645
DEPRECIATION
At 1 March 2022 5,683
Charge for year 1,192
At 28 February 2023 6,875
NET BOOK VALUE
At 28 February 2023 4,770
At 28 February 2022 5,962

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 912
Other debtors 2,162 3,501
2,162 4,413

Point Construction And Maintenance
Limited (Registered number: 10607463)

Notes to the Financial Statements - continued
for the year ended 28 February 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts - 1,566
Taxation and social security 249 913
Other creditors 4,681 4,683
4,930 7,162

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other creditors is an amount owing to the director of £2,977 (2022- £3,688). This is repayable on demand.